HomeMy WebLinkAboutCity Council Resolution 21-051 authorising Examination of Sales and Use Tax recordsRESOLUTION NO.21-051
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF SARATOGA
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance Number 12, the City of Saratoga (City) entered into a contract
with the California Department of Tax and Fee Administration (Department) to perform all functions
incident to the administration and collection of sales and use taxes; and
WHEREAS, pursuant to Revenue and Taxation Code section 7270, the City entered into a contract
with the California Department of Tax and Fee Administration (Department) to perform all functions
incident to the administration and collection of transactions and use taxes; and
WHEREAS, the City Council of the City of Saratoga deems it desirable and necessary for authorized
officers, employees and representatives of the City to examine confidential sales or transactions and
use tax records of the Department pertaining to sales and use taxes collected by the Department for the
City pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Department records, and Section 7056.5 of the
California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of
information contained in, or derived from, the sales or transactions and use tax records of the
Department;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SARATOGA HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the Administrative Services Director and Finance Manager, or other officer or
employee of the City designated in writing by the City Manager to the Department, is hereby
appointed to represent the City with authority to examine sales or transactions and use tax records of
the Department pertaining to sales and use taxes collected for the City by the Department pursuant to
the contract between the City and the Department.
Section 2. The information obtained by examination of Department records shall be used only for
purposes related to the collection of City sales and use taxes by the Department pursuant to that
contract, and for purposes related to the following governmental functions of the City:
(a) Budget Planning Economic Development and Development Review purposes
The information obtained by examination of Department records shall be used only for those
governmental functions of the City listed above.
Section 3. That MuniServices, LLC. is hereby designated to examine the sales or transactions and use
tax records of the Department pertaining to sales and use taxes collected for the City by the
Department. The person or entity designated by this section meets all of the following conditions,
which are also included in the contract between the City and MuniServices, LLC:
a) has an existing contract with the City to examine those sales or transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from, those sales or
transactions and use tax records only to the officer or employee authorized under Section 1 of this
resolution to examine the information.
c) is prohibited by that contract from performing consulting services for a retailer during the term of
that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those
sales or transactions and use tax records, after that contract has expired.
The information obtained by examination of Department records shall be used only for purposes
related to the collection of City sales and use taxes by the Department pursuant to the contract between
the City and the Department and for those purposes relating to the governmental functions of the City
listed in section 2 of this resolution
Section 4. That MuniServices, LLC. is hereby designated to examine the sales or transactions and use
tax records of the Department pertaining to any petition or appeal for the reallocation/redistribtuion of
sales or transactions and use taxes that was filed by MuniServices, LLC. on behalf of the City pursuant
to the contract between the MuniServices, LLC. and City. The person or entity designated by this
section meets all of the following conditions, which are also included in the contract between the City
and the MuniServices, LLC.:
a) has an existing contract with the City to examine those sales or transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from, those sales or
transactions and use tax records only to the officer or employee authorized under Section 1 of this
resolution to examine the information.
c) is prohibited by that contract from performing consulting services for a retailer during the term of
that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those
sales or transactions and use tax records, after that contract has expired.
Section 5. That this resolution supercedes all prior resolutions of the City Council of the City of
Saratoga adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
The above and foregoing resolution was passed and adopted at a regular meeting of the Saratoga City
Council held on the 21 st day of July 2021 by the following vote:
AYES: Mayor Yan Zhao, Vice Mayor Tina Walia, Council Members Mary -Lynne Bernald,
Kookie Fitzsimmons, Rishi Kumar
NOES:
ABSENT:
ABSTAIN:
Yan Zhao, Mayor
ATTEST:
DATE: o1Z0 1—/
ebbie Bretschneider, CMC, City
Clerk